The Taxes Consolidation Act 1997 is amended by the insertion of the following section after section 192B:

"192C. Exemption in respect of payments of State support.

(1) Notwithstanding any other provision of the Income Tax Acts, a person in receipt of care services shall be exempt from income tax in respect of any State support provided to the person under section 12(2) of the Nursing Homes Support Scheme Act 2009 and the payment shall not be reckoned in computing the person's income for the purposes of the Income Tax Acts.

(2) Notwithstanding any provision of the Income Tax Acts, any payment referred to in subsection (1) shall be paid without deduction of income tax.

(3) In this section 'care services' and 'State support' have the same meaning as in the Nursing Homes Support Scheme Act 2009.".